Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts

A Rawashdeh - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to examine the role of blockchain technology (BCT) in trust in
financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the …

The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa

MO Omotoso, DP Schutte… - South African Journal of …, 2022 - Taylor & Francis
The adoption and implementation of International Financial Reporting Standards (IFRS) are
anticipated to enhance the quality and credibility of financial statement in terms of reliability …

Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to …

EW Maruszewska, MA Tuszkiewicz - Central European Economic …, 2024 - sciendo.com
We outline the management performance measures (MPMs)'boundaries based on the
upcoming introduction of MPM's definition to International Financial Reporting Standards …

VEKALET TEORİSİ KAPSAMINDA ORTAYA ÇIKAN VEKALET MALİYETLERİNİN MUHASEBESİ VE RAPORLANMASI

E Şişmanoğlu, DT Karayiğit… - Journal of Accounting and …, 2020 - dergipark.org.tr
Vekalet teorisi, birbirleri ile işbirliği durumunda olan tarafların motivasyonlarını, birbirlerini
kontrol etme gereksinimlerini, aralarındaki bilgi akışını ve bu akıştan kaynaklanan sorunların …

The impact of agency theory on organizational behavior: a systematic literature review of the latest research findings

E Syafriadi, HB Sitepu, YP Andini… - Brazilian Journal …, 2023 - ojs.brazilianjournals.com.br
This paper discusses the impact of Agency Theory on organizational behavior. A systematic
literature review was conducted to explore the latest research findings on key concepts and …

FİNANSAL ARAÇLARA İLİŞKİN ULUSLARARASI MUHASEBE STANDARTLARI İLE ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINA UYUM …

N İşbil, F Zaif - Muhasebe ve Denetime Bakış, 2023 - dergipark.org.tr
Çalışmanın amacı, finansal araçlara ilişkin Uluslararası Muhasebe Standartlarından (IAS) 32
ve 39 no. lu standartlar ile Uluslararası Finansal Raporlama Standartlarından (IFRS) 7 ve 9 …

Pengaruh Kualitas Teknis, Kualitas Fungsional dan Citra Institusi Pada Kepuasan Pengguna Pelayanan Terpadu Satu Pintu dengan Risk Aversion dan Kepercayaan …

DC Kuswardani - 2018 - digilib.uns.ac.id
Apabila ternyata didalam naskah Disertasi ini dapat dibuktikan terdapat unsurunsur
jiplakan, saya bersedia Disertasi ini digugurkan dan gelar akademi yang telah saya peroleh …

[引用][C] SCIENTIFIC ACTIVITY